Section 270A(6)(c) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 270A(6)] [Section 270A] [Entire Act]

Union of India - Subsection

Section 270A(6)(c) in The Income Tax Act, 1961

(c)the amount of under-reported income determined on the basis of an estimate, if the assessee has, on his own, estimated a lower amount of addition or disallowance on the same issue, has included such amount in the computation of his income and has disclosed all the facts material to the addition or disallowance;

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Union of India - Subsection

Section 270A(6)(c) in The Income Tax Act, 1961